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Prohibits taxes/fees based on transactions for "groceries" enacted or amended after September 2017

Oregon Ballot Measure - Measure 103

Election: Nov. 6, 2018 (General)

Outcome: Failed

Categories:

Federal, State and Local Relations
Agriculture and Food
Taxes

Summary


Result of "Yes" Vote: "Yes" vote amends Constitution; prohibits state/local taxes/fees based on transactions for "groceries" (defined), including those on sellers/distributors, enacted/amended after September 2017.

Result of "No" Vote: "No" vote retains state/local government authority to enact/amend taxes (includes corporate minimum tax), fees, on transactions for "groceries" (defined), including on sellers/distributors.

Summary: Amends Constitution. Currently, state/local governments may enact/amend taxes/fees on grocery sales, including state corporate minimum tax, local taxes. Measure prohibits state/local governments from adopting, approving or enacting, on or after October 1, 2017, any "tax, fee, or other assessment" on sale/distribution/purchase/receipt of, or for privilege of selling/distributing, "groceries", by individuals/entities regulated by designated food safety agencies, including restaurants, or operating as farm stand/farmers market/food bank. Measure prohibits "sales tax, gross receipts tax, commercial activity tax, value-added tax, excise tax, privilege tax, and any other similar tax on sale of groceries." "Groceries" defined as "any raw or processed food or beverage intended for human consumption." Alcoholic beverages, marijuana products, tobacco products exempted. Other provisions.

Resources


Official Summary
Source
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